Yearly Archives: 2016

With a new President coming and with Republicans to control the House and Senate there is a distinct possibility that the estate tax will be repealed. Indeed one expert, Michael Graetz, who teaches at Columbia Law School, is quoted in the Wall Street Journal as… Continue reading →

According to Garner’s Modern American Usage (3rd Edition), which is possibly responsible for more bad sentences than any other in the language. E. B. White wrote “Careful writers, watchful for small conveniences, go which-hunting, remove the defining whiches, and by so doing improve their work.”… Continue reading →

In January 1, 2017, there will be a small increase in Philadelphia’s real estate transfer tax from 3% to 3.1%. When added to the Pennsylvania Realty Transfer Tax, this will increase the overall transfer tax to 4.1%. We believe that this will result in the… Continue reading →

In the Philadelphia suburbs restaurant liquor licenses have recently sold for as much as $550,000. What has a buyer of a license really bought? Certainly, other than the certificate that is issued by the Liquor Control Board (the LCB), there is nothing very tangible; but… Continue reading →

Many people do not realize that there are laws which apply to riding your bicycle in the Commonwealth of Pennsylvania. Here are a few things you might want to be aware of before your next ride: Bicycles are considered “vehicles” under the Pennsylvania Motor Vehicle… Continue reading →

The law favors consistency, which is why new cases are decided based on comparison to prior similar cases. This is the doctrine of stare decisis. The notion of legal precedent dictates that similar cases should result in similar court decisions. Sometimes, however, a novel situation… Continue reading →

Our Constitution was signed in 1787 but it did not originally include some of our fundamental constitutional freedoms. One of them, freedom of the press, is at the core of our modern democracy – – one of the “checks and balances” on our political process.… Continue reading →

As of September 10, 2016, Pennsylvania’s rules on when a retirement account is viewed as unclaimed property that “escheats” to the Commonwealth underwent significant change. Escheatment is the process by which “abandoned” property falls under the custody and control of the Commonwealth. Upon such transfer… Continue reading →

As we reported in June, the Governor signed Act 39 into law which went into effect on August 8, 2016. Act 39 requires the Pennsylvania Liquor Control Board (PLCB) to auction expired restaurant licenses, including those that were not renewed, were revoked by an Administrative… Continue reading →